Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-30 - SUPERANNUATION

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Division 295 - Taxation of superannuation entities

Subdivision 295-G - Deductions

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Certain amounts cannot be deducted

SECTION 295-495

295-495 Amounts that cannot be deducted

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These entities cannot deduct anything for these amounts:

For an explanation of the acronyms used, see section 295-35 .

Amounts that cannot be deducted
Item	This entity	Cannot deduct anything for:
1	CSF	* Superannuation benefits
2	N-CSF	* Superannuation benefits (except amounts paid as mentioned in item 4 of the table in section 295-490)
3	* RSA provider	* Superannuation benefits paid from, or amounts withdrawn from, * RSAs
4	* RSA provider	Amounts credited to * RSAs
4A	(Repealed by No 70 of 2015)
5	CSF N-CSF CADF N-CADF	A repayment of a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993
6	CSF N-CSF *RSA provider	An amount payable to a person under an income stream because of the person ' s temporary inability to engage in *gainful employment